Assets are usually reported on the balance sheet at which amount?

will recorded at the original cost even if the market value of the Assets increase or decrease because of the Cost Principal 

At cost because of cost principal

No doubt at cost price...option A) is the correct answer

At cost price.

The answer is:

a. cost

Its all depend on the nature of assets. For example:

   - Fixed assets at cost minus depreciation.

  - Inventories at cost or net realisable value whichever is less.

  - Internally generated goodwill should not be capitalised, hence does not form part of statement of  financial position.

  - Long term accounts receivable at fair value.